{"id":616857,"date":"2023-08-07T22:14:39","date_gmt":"2023-08-07T18:14:39","guid":{"rendered":"https:\/\/arantv.az\/?p=616857"},"modified":"2023-08-07T22:14:39","modified_gmt":"2023-08-07T18:14:39","slug":"musadir%c9%99-edilmis-h%c9%99rracda-satilmamis-%c9%99mlakin-vergiy%c9%99-c%c9%99lb-edilm%c9%99si-qaydalari-mu%c9%99yy%c9%99nl%c9%99sdiril%c9%99c%c9%99k","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=616857","title":{"rendered":"M\u00fcsadir\u0259 edilmi\u015f, h\u0259rracda sat\u0131lmam\u0131\u015f \u0259mlak\u0131n vergiy\u0259 c\u0259lb edilm\u0259si qaydalar\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259c\u0259k"},"content":{"rendered":"<p>Milli M\u0259clis m\u00fcsadir\u0259 edilmi\u015f, h\u0259rracda sat\u0131lmam\u0131\u015f \u0259mlak\u0131n vergiy\u0259 c\u0259lb edilm\u0259si qaydalar\u0131n\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fdir\u0259c\u0259k.<\/p>\n<p>\u201cReport\u201d\u00a0x\u0259b\u0259r verir ki, Konstitusiya M\u0259hk\u0259m\u0259si Bak\u0131 Apellyasiya M\u0259hk\u0259m\u0259sinin m\u00fcraci\u0259ti \u0259sas\u0131nda Vergi M\u0259c\u0259ll\u0259sinin m\u00fcvafiq madd\u0259l\u0259rinin \u015f\u0259rh edilm\u0259sin\u0259 dair konstitusiya i\u015fin\u0259 bax\u0131b v\u0259 q\u0259rar q\u0259bul edib.<\/p>\n<p>Q\u0259rara \u0259sas\u0259n, Vergi M\u0259c\u0259ll\u0259sin\u0259 g\u00f6r\u0259, ipoteka saxlayan\u0131n m\u0259hk\u0259m\u0259 qaydas\u0131nda t\u0259min olunmu\u015f t\u0259l\u0259bi \u0259sas\u0131nda ke\u00e7irilmi\u015f t\u0259krar h\u0259rrac ba\u015f tutmam\u0131\u015f elan edildikd\u0259 ipoteka saxlayan t\u0259r\u0259find\u0259n \u0259ld\u0259 edilmi\u015f v\u0259 amortizasiya olunmayan maddi aktivl\u0259r\u0259 daxil edilm\u0259y\u0259n ipoteka predmeti olan \u0259mlak vergitutma obyektin\u0259 aiddir.<\/p>\n<p>Eyni zamanda q\u0259rar\u0131n t\u0259sviri-\u0259sasland\u0131r\u0131c\u0131 hiss\u0259sind\u0259 \u0259ks olunan h\u00fcquqi m\u00f6vqel\u0259r n\u0259z\u0259r\u0259 al\u0131nmaqla ipoteka saxlayan m\u00fc\u0259ssis\u0259nin m\u0259hk\u0259m\u0259 qaydas\u0131nda t\u0259min olunmu\u015f t\u0259l\u0259bi \u0259sas\u0131nda ke\u00e7irilmi\u015f t\u0259krar h\u0259rrac ba\u015f tutmam\u0131\u015f elan edildikd\u0259 ipoteka saxlayan t\u0259r\u0259find\u0259n \u0259ld\u0259 edilmi\u015f, lakin sahibkarl\u0131q v\u0259 ya qeyri-sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259 istifad\u0259 ed\u0259 bilm\u0259diyi, qanunvericilikl\u0259 \u00f6zg\u0259ninkil\u0259\u015fdirilm\u0259li olan \u0259mlaklara m\u00fcnasib\u0259td\u0259 \u0259mlak vergisinin t\u0259tbiqi \u015f\u0259rtl\u0259ri v\u0259 qaydalar\u0131n\u0131n t\u0259nziml\u0259nm\u0259si Milli M\u0259clis\u0259 t\u00f6vsiy\u0259 olunub.<\/p>\n<p>Q\u0259rar d\u0259rc edildiyi g\u00fcnd\u0259n q\u00fcvv\u0259y\u0259 minir, q\u0259tidir, he\u00e7 bir orqan v\u0259 ya \u015f\u0259xs t\u0259r\u0259find\u0259n l\u0259\u011fv oluna, d\u0259yi\u015fdiril\u0259, yaxud r\u0259smi t\u0259fsir edil\u0259 bilm\u0259z.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Milli M\u0259clis m\u00fcsadir\u0259 edilmi\u015f, h\u0259rracda sat\u0131lmam\u0131\u015f \u0259mlak\u0131n vergiy\u0259 c\u0259lb edilm\u0259si qaydalar\u0131n\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fdir\u0259c\u0259k. \u201cReport\u201d\u00a0x\u0259b\u0259r verir ki, Konstitusiya M\u0259hk\u0259m\u0259si Bak\u0131 Apellyasiya M\u0259hk\u0259m\u0259sinin m\u00fcraci\u0259ti \u0259sas\u0131nda Vergi M\u0259c\u0259ll\u0259sinin m\u00fcvafiq madd\u0259l\u0259rinin \u015f\u0259rh edilm\u0259sin\u0259 dair konstitusiya i\u015fin\u0259 bax\u0131b v\u0259 q\u0259rar q\u0259bul edib. Q\u0259rara \u0259sas\u0259n, Vergi M\u0259c\u0259ll\u0259sin\u0259 g\u00f6r\u0259, ipoteka saxlayan\u0131n m\u0259hk\u0259m\u0259 qaydas\u0131nda t\u0259min olunmu\u015f t\u0259l\u0259bi \u0259sas\u0131nda ke\u00e7irilmi\u015f t\u0259krar h\u0259rrac ba\u015f tutmam\u0131\u015f elan edildikd\u0259 ipoteka saxlayan t\u0259r\u0259find\u0259n \u0259ld\u0259 edilmi\u015f v\u0259 amortizasiya olunmayan maddi aktivl\u0259r\u0259 daxil edilm\u0259y\u0259n ipoteka predmeti olan \u0259mlak vergitutma obyektin\u0259 aiddir. Eyni zamanda q\u0259rar\u0131n t\u0259sviri-\u0259sasland\u0131r\u0131c\u0131 hiss\u0259sind\u0259 \u0259ks olunan h\u00fcquqi m\u00f6vqel\u0259r n\u0259z\u0259r\u0259 al\u0131nmaqla ipoteka saxlayan m\u00fc\u0259ssis\u0259nin m\u0259hk\u0259m\u0259&hellip;<\/p>\n","protected":false},"author":2,"featured_media":447624,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[4],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/03\/milli_meclis_0968.jpg",800,600,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/03\/milli_meclis_0968.jpg",800,600,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/03\/milli_meclis_0968.jpg",800,600,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/03\/milli_meclis_0968-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/03\/milli_meclis_0968-487x365.jpg",487,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/03\/milli_meclis_0968.jpg",640,480,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/03\/milli_meclis_0968.jpg",800,600,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/03\/milli_meclis_0968.jpg",800,600,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/03\/milli_meclis_0968-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/03\/milli_meclis_0968.jpg",800,600,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/arantv.az\/?cat=4\" rel=\"category\">Siyas\u0259t<\/a>","rttpg_excerpt":"Milli M\u0259clis m\u00fcsadir\u0259 edilmi\u015f, h\u0259rracda sat\u0131lmam\u0131\u015f \u0259mlak\u0131n vergiy\u0259 c\u0259lb edilm\u0259si qaydalar\u0131n\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fdir\u0259c\u0259k. \u201cReport\u201d\u00a0x\u0259b\u0259r verir ki, Konstitusiya M\u0259hk\u0259m\u0259si Bak\u0131 Apellyasiya M\u0259hk\u0259m\u0259sinin m\u00fcraci\u0259ti \u0259sas\u0131nda Vergi M\u0259c\u0259ll\u0259sinin m\u00fcvafiq madd\u0259l\u0259rinin \u015f\u0259rh edilm\u0259sin\u0259 dair konstitusiya i\u015fin\u0259 bax\u0131b v\u0259 q\u0259rar q\u0259bul edib. Q\u0259rara \u0259sas\u0259n, Vergi M\u0259c\u0259ll\u0259sin\u0259 g\u00f6r\u0259, ipoteka saxlayan\u0131n m\u0259hk\u0259m\u0259 qaydas\u0131nda t\u0259min olunmu\u015f t\u0259l\u0259bi \u0259sas\u0131nda ke\u00e7irilmi\u015f t\u0259krar h\u0259rrac ba\u015f tutmam\u0131\u015f elan&hellip;","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/616857"}],"collection":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=616857"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/616857\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/447624"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=616857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=616857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=616857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}